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April 20, 1999

CLA-2-64:RR:NC:TA:347 E80067

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60 ; 6403.99.90

Ms. Pattie Zimmerman
Charles M. Schayer & Co.
15210, 32nd Ave South Ste D
Seattle, WA 98188

RE: The tariff classification of footwear from China

Dear Ms. Zimmerman:

In your letter dated March 23, 1999, on behalf of Cabela’s Inc., you requested a tariff classification ruling.

The submitted half pair sample, no style number indicated, is a size 9D, below the ankle casual shoe, with a leather upper, a five eyelet lace closure and a cemented-on, rubber/plastic outer sole. Since this is the type of footwear that is commonly worn by both sexes, and no indication is provided that a comparable style is offered for women, this shoe is considered “unisex” in sizes up to and including American men’s size 8.

Therefore, the applicable subheading for this shoe, in American men’s size 8.5 and larger, will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading will be 6403.99.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for other persons. The rate of duty will be 10% ad valorem.

We are returning the sample as you requested.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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